A fee has not yet been confirmed by the club but reports earlier this week suggested the deal could be worth £28 million.

That would take the club's spending this summer beyond the £60m mark, having also completed a £10.5m deal for Jerome Boateng from Hamburg.

City, who spent £120m last summer, have also been linked with Aston Villa and England midfielder James Milner.

Toure spent three years at the Nou Camp, winning two Spanish titles and the Champions League in 2009.

Toure is expected to join up with his team-mates for their pre-season tour to the United States later this month after enjoying a late break following the World Cup.

Meanwhile, Barca coach Pep Guardiola has had his appeal against a €15,000 fine rejected by the Spanish football federation.

Guardiola had been handed the sanction after he accused referee Carlos Clos Gomez of lying about his actions in a 2-2 draw with Almeria in March.

Gomez sent Guardiola to the stands and in his post-match report claimed he had told him: "Your decisions are all the wrong way round - you don't understand anything."

Television images did not appear to support the claim and Guardiola subsequently defended himself in a press conference, saying: "I make a mistake and I go to the the stands but they (the officials) are lying and they know it."

It was for these comments that Guardiola was fined.

Barca now have 15 working days to decide whether to take the matter to the Spanish committee of sporting discipline.